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Swiss Ribbons Pvt. Ltd. vs Union Of India on 25 January, 2019 Equivalent citations: AIR

such other accounting standards as may be prescribed; (e) receivables sold or discounted other than any receivables sold on nonrecourse basis; (f) any amount raised

B.K Educational Services Pvt Ltd vs Parag Gupta And Associates on 11 October, 2018

such other accounting standards as may be prescribed; (e) receivables sold or discounted other than any receivables sold on nonrecourse basis; (f) any amount raised

clearly held as follows:- “Trade Discounts. – Discounts allowed in the Trade (by whatever name such discount is described) should be allowed to be deducted from ... held is as follows:- “Year Ending Discount and Prompt Payment Discount: What is called 'Year-ending discount' is really a bonus given

concerned primarily with interest that is received by various banks after bills of exchange have been discounted by them and a party defaults and hence ... that the amount received after due date is not in the nature of interest. Accordingly, in our view, the amount received as “overdue interest

concerned primarily with interest that is received by various banks after bills of exchange have been discounted by them and a party defaults and hence ... that the amount received after due date is not in the nature of interest. Accordingly, in our view, the amount received as “overdue interest

clearly held as follows:- “Trade Discounts. – Discounts allowed in the Trade (by whatever name such discount is described) should be allowed to be deducted from ... held is as follows:- “Year Ending Discount and Prompt Payment Discount: What is called 'Year-ending discount' is really a bonus given

assessee has been giving cash discount of 1.75 per cent. Insofar as credit sales are concerned, it receives the payment after the expiry of credit ... given to its dealers various discounts for the period January, 1995, to December, 1995, as per discount scheme set out in Exhibit

Asian Resurfacing Of Road Agency P. Ltd. vs Central Bureau Of Investigation on 28 March